DECEMBER 2023

VOlUME 02 ISSUE 12 DECEMBER 2023
Performance Analysis Using Balance Score Card (BSC) at the Banyuwangi State Treasury Service Office: A Phenomenology Study
1Biworo Hariwidjaja, 2Muhammad Miqdad, 3Imam Farisi
1,2University of Jember
3Indonesia Open University
DOI : https://doi.org/10.58806/ijsshmr.2023.v2i12n06

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ABSTRACT

This study aims to explore the application of the four perspectives of the Balanced Scorecard in evaluating the performance of the Treasury Service Office (KPPN) Banyuwangi. The findings of this research are expected to contribute theoretically to the development of management science and serve as a reference for future research, particularly on the fourperspective Balanced Scorecard model for assessing the performance of public sector organizations (government agencies). This qualitative research employs a phenomenological approach to examine the concept of the Balanced Scorecard in evaluating the performance of one government agency under the Ministry of Finance, namely KPPN Banyuwangi. Data were collected directly through interviews and observations, as well as indirectly through performance reports, survey results, and various supporting references. The results of the research indicate that KPPN Banyuwangi achieved good performance based on the Balanced Scorecard with Key Performance Indicators in 2022, which include four analytical aspects: stakeholder perspective with a weight of 30% and a total score of 105.91, customer perspective with a weight of 20% and a total score of 104.30, internal perspective with a weight of 25% and a total score of 109.81, and learning and growth perspective with a weight of 25% and a total score of 112.04. Overall, the Organizational Performance Indicator Achievement Index in 2022 reached 108.09%, with all Key Performance Indicators (KPIs) surpassing the set targets.

KEYWORDS:

Balanced Scorecard, service user satisfaction, bureaucratic performance, performance achievement

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VOlUME 02 ISSUE 12 DECEMBER 2023

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